The proxy report has long been a key resource for investors, but recent updates stemming from the Dodd-Frank Act and evolving regulations have increased its complexity. Executive compensation tables, while intended to provide clarity on how executives are paid, often present challenges due to nuances like performance awards, pay versus performance disclosures and modifications to executive grants.

In this session, we’ll review the core executive compensation tables and the correct values to report, including considerations such as 280G implications during a change in control and CEO pay ratio calculations. Gain insights into best practices and examples from the field how to design and improve internal processes to prepare executive compensation data for the proxy. Join us for practical examples and expert guidance to enhance your approach to executive compensation disclosures.

Key Takeaways

• Gain a baseline understanding of what gets disclosed in executive compensation tables in the proxy.
• Get tips on how to avoid disconnects that may arise in fair value estimates shown in the SCT, PvP, terminations and more of the proxy, and accounting expense in the 10-K.
• Understand how disclosure computations work for complex performance, market or modified grants.